Zobrazeno 1 - 7
of 7
pro vyhledávání: '"Barrett Wheeler"'
Autor:
Barrett Wheeler
Publikováno v:
Journal of Accounting Research. 59:805-866
Accounting for credit losses under U.S. GAAP is transitioning from an incurred to an expected loss model. The model change was motivated by concerns that reporting only incurred losses does not provide investors with sufficient and timely information
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::aff99af7c2e5511977ad40ce81e83007
https://doi.org/10.1111/1475-679x.12353
https://doi.org/10.1111/1475-679x.12353
Autor:
Barrett Wheeler
Publikováno v:
Journal of Accounting and Economics. 67:463-495
I provide evidence that loan loss accounting affects procyclical lending through its impact on regulatory actions. Regulators are more likely to place banks with inadequate loan loss allowances under enforcement actions that restrict lending, leading
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::c2d49fb5bd5ee2b49deaa2713bef275c
https://doi.org/10.1016/j.jacceco.2019.01.003
https://doi.org/10.1016/j.jacceco.2019.01.003
Autor:
Amanda Heitz, Barrett Wheeler
Publikováno v:
SSRN Electronic Journal.
Pursuant to the Dodd-Frank Act, from 2015-2017, banks holding assets between $10 - $50 billion were required to disclose a portion of their company-run stress test results. We find that these disclosures are associated with a 5% reduction in analyst
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::14ecceceecc7e865ca4304162c0a5efc
https://doi.org/10.2139/ssrn.3850954
https://doi.org/10.2139/ssrn.3850954
Publikováno v:
SSRN Electronic Journal.
Previous studies document discretionary income smoothing in banks via the association between loan loss provisions and pre-provision earnings. In this study, we argue that there is a large non-discretionary component to the association that is driven
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::9ccd34f615849bc6100810d68dcb0565
https://doi.org/10.2139/ssrn.3805961
https://doi.org/10.2139/ssrn.3805961
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1e58e990fe8e24da7d9a4e17f66614ba
https://doi.org/10.2139/ssrn.3980268
https://doi.org/10.2139/ssrn.3980268
Autor:
Barrett Wheeler
Publikováno v:
SSRN Electronic Journal.
Accounting for credit losses under U.S. GAAP is transitioning from an incurred to an expected loss model. The model change was motivated by concerns that reporting only incurred losses does not provide investors with sufficient and timely information
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0699b95d7dc6c5479ff54800adfb0f94
https://doi.org/10.2139/ssrn.3051473
https://doi.org/10.2139/ssrn.3051473
Autor:
Barrett Wheeler
Publikováno v:
SSRN Electronic Journal.
I provide evidence that loan loss accounting affects procyclical lending through its impact on regulatory actions. Regulators are more likely to place banks with inadequate loan loss allowances under enforcement actions that restrict lending, leading
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1244671aef35bccb205a8fe40b90e735
https://doi.org/10.2139/ssrn.2802309
https://doi.org/10.2139/ssrn.2802309